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Table of Contents
Tax Treaty Benefits for Foreign Nationals Performing
U.S. Services, revised in 2010 for tax year 2009, explains
the exemptions from tax that may be available under a U.S. income tax treaty
with a foreign national's country of tax residence. This extensive Guide Includes
explanations of the conditions that must be met, the withholding, reporting,
and tax return procedures for claiming treaty exemptions from tax. The Guide
addresses the tax treaty provisions governing exemptions for employees, independent
contractors, crewmen, directors, government workers, artists and athletes,
students, trainees, teachers, and researchers.
Individuals reading Tax Treaty Benefits for Foreign Nationals Performing
U.S. Services will gain an understanding of:
- Exemptions from tax that may be available under a U.S. income tax treaty
with a foreign national's country of tax residence
- Conditions that must be met and procedures that must be followed in order
for foreign nationals to qualify for an exemption from tax under a treaty
- Limitations on the possible treaty benefits connected to a change in U.S.
immigration status
- Effect on treaty benefits of changing to a new immigration status after
initially entering the U.S. as a dependent
The Guide consists of over 150 pages
of text plus forms and instructions, and overview charts of treaty articles
that provide exemptions for compensation
for services. No other reference provides this information all in one place.
